Importance of Using Computerized Accounting Information Systems and their Impact on Improving Quality of Accounting Information "A Field Study"

This study aimed at determining the importance of using computerized Accounting Information Systems (CAIS) in oil and gas sector in the Republic of Yemen. In addition, the study aimed to determine perceptions of Yemeni accountants towards using of CAIS and their impact on improving the accounting information quality. To achieve the purposes of this study, a questionnaire was designed. The questionnaire was distributed to 106 accountants of the head offices of petroleum units located in Sana`a. Sixty seven questionnaires of (63%) were received. To test hypotheses of the study, a descriptive analysis was adopted? as responses to the questions of the questionnaire were analyzed using Statistical Package for Social Sciences (SPSS). The results of this study indicated that: ? There is variation of adoption of Computerized Accounting Information Systems (CAIS) among different units of petroleum sector? as some sub-systems of accounting information are used in economic units? while there is not any type of these systems in administrative units. ? Neither databases nor connection networks in use (whether between several departments or several branches of an entity) are available. ? There is a high level of awareness of Yemeni accountants of the importance of implementation of CAIS and their positive effect on improving accounting information quality. Based on the above-mentioned results? this study recommends: All accounting and management information systems in Yemen's oil sector be computerized so as to be in line with its vitality and modern technology.